Section 9(5) – GST LIABILITY – E-COMMERCE OPERATOR:
CONSOLIDATED NOTIFICATION
Section 9 of the Central Goods and Services Tax (CGST) Act, 2017 relating to ‘Levy and Collection’,
Section 9 (5) The Government may, on the recommendations of the Council, by notification, [ Refer Notification No.17/2017] specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services:
Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax:
Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax.
Under Principal Notification No.17/2017], the following of categories of service, the tax on Intra-State supplies shall be paid by the Electronic Commerce Operator [ E-Comm Operator].
Recent Amended NOTIFICATION NO.17/2021 – 18TH NOVEMBER 2021 [ AMENDED PRINCIPAL Notification No.17/2017] AND FURTHER AMENDED NOTIFICATION NO.23/2017]:
1. In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies that in case of the following categories of services, the tax on intra-State supplies shall be paid by the electronic commerce operator –
2. services by way of transportation of passengers by a radio-taxi, motorcab, maxicab, motor cycle, omnibus or any other motor vehicle;
3. services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, except where the person supplying such service through electronic commerce operator is liable for registration under sub-section (1) of section 22 of the said Central Goods and Services Tax Act.
4. services by way of house-keeping, such as plumbing, carpentering etc, except where the person supplying such service through electronic commerce operator is liable for registration under sub-section (1) of section 22 of the said Central Goods and Services Tax Act. [ Added via notification no.23/2017 – 22nd August 2017 ]
5. supply of restaurant service other than the services supplied by restaurant, eating joints etc. located at specified premises. [ Added via notification no.17/2021 – 18th November 2021 ]
Explanation. – For the purposes of this notification, –
6. “radio taxi” means a taxi including a radio cab, by whatever name called, which is in twoway radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS);
7. “maxicab”, “motorcab” and “motor cycle” shall have the same meanings as assigned to them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988), the words, brackets, numbers and figures ,“, motor cycle, motor vehicle and omnibus shall have the same meanings as assigned to them respectively in clauses (22), (25), (27), (28) and (29) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988). [Added via notification no.17/2021 – 18th November 2021].
8. specified premises means premises providing hotel accommodation service having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent [ Added via notification no.17/2021 – 18th November 2021 ]
9. This notification shall come into force with effect from the 1st day of January 2022.
Author Bio
Can E Commerce provider, Add GST Amount, to Our Bill and then derived their commission, forcing us to unnecessarily pay commission on GST amount which now we are not collecting.